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1537
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HARRY HUGHES, Governor
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accordance with the provisions of Article 64A, known as the Merit
System Law, but nothing therein shall preclude the Comptroller
from employing personnel on either a contractural or temporary
basis. The authority thus granted further empowers the
Comptroller to expend such amounts as are necessary to provide
for either the acquisition or lease of such machinery, equipment,
quarters, supplies and other necessary expenses which he deems
necessary and expedient for the administration and enforcement of
this subtitle;]
288.
[(e) If the taxpayer's taxable year is fiscal year ending
in 1967, such taxpayer shall compute his tax liability as
prescribed in this section in the following manner: A tax shall
first be computed according to the rates applicable to the
calendar year 1966. A tentative tax shall then be computed
according to the rates applicable to the calendar year 1967, and
the difference between the tax and the tentative tax shall be
determined. Such taxpayer's liability under this section shall
be the sum of (1) the tax as computed according to the rates
applicable to the calendar year 1966, and (2) that proportion of
the difference between the tax and the tentative tax, as defined
above, as the number of months in the taxpayer's fiscal year or
period which fall in the calendar year 1967 bears to the whole
number of months of such fiscal year or period. This subsection
shall be inapplicable for the calculation of any tax on any
return filed which covers a fiscal year or period ending after
December 31, 1967. If a subsequent increase (or decrease) in
local income taxes is effected, pursuant to § 283 of this
subtitle, a comparable: computation shall be made to determine the
tax liability of any taxpayer on a fiscal year basis.]
[(f) Upon computation of an individual taxpayer's State
income tax liability for the calendar year 1967, each taxpayer
shall be entitled to a credit against his tax liability for the
year 1967 only, in an amount equivalent to 5% of his State income
tax liability.]
[293.
The taxes imposed by this subtitle shall first be collected
and paid with respect, to the income received during the calendar
year 1940, if the taxpayer's taxable year is the calendar year,
or during the first fiscal year ending after December 31, 1940,
if the taxpayer's taxable year is a fiscal year.]
311.
[(b) As soon as practicable after the filing of individual
income tax returns on the due dates as prescribed herein, and in
no case later than six months thereafter, the Comptroller shall
pay over and distribute to the counties and cities of this State
the respective shares to which they are entitled under § 323(d)
of this subtitle.]
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